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Auditing and Assurance explains the concepts, principles and techniques of auditing with a detailed presentation of their applications in real-life situations. With its simple and lucid language, this student-friendly and syllabi-oriented book covers recent development in the legal and regulatory framework governing the auditing work in India. Captures recent developments: • Comprehensive discussion of the Companies Act, 2015, affecting the auditing practices • Full coverage of the newly introduced CARO 2015 for the latest provisions governing the audit practices. • Emphasis on the modern techniques of auditing while retaining the basic concepts and principles • Revised and updated case decisions and worked-out examples Student-friendly features • Concise and complete coverage of topics, with chapters divided into various sections and sub-sections to help find relevant matter easily • Rich chapter-end features • Case studies which requires utilizing the learning from the chapter to assess and resolve the situation  • ‘Points to Ponder’ for quick revision • Exercises with questions as expected in exams